Revenue Memorandum Circulars RMC No. 104-2026RMC No. 104-2026 2026-09-29

RMC No. 104-2026 — Availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.6.2

BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE

Bringing In Revenues for Nation-Building National Office Building Quezon City September 24, 2026 PILIPINAS BAGONG

REVENUE MEMORANDUM CIRCULAR NO. .1 0 4 : - 2 0 2 6

L SUBJECT Availability of Offline Electronic Bureau of Internal Revenue Forms (eBIRForms) Package Version 7.9.6.2

TO :All Internal Revenue Officials, Employees, and Others Concerned

Version 7.9.6.2, which can be downloaded from the BIR Website at www.bir.gov.ph. This Circular is issued to announce the availability of the Offline eBIRForms Package

enhancements: The updated Offline eBIRForms Package v7.9.6.2 contains the following

1. Inclusion of the following ATC Codes in BIR Form No. 0605:

* MC350 -- One-Time Abatement of Taxes and/or Penalties for Micro

Taxpayers (Individual) MC351 - One-Time Abatement of Taxes and/or Penalties for Micro Taxpayers (Corporation)

2. Inclusion of Tax Type Code for Micro Taxpayer Abatement -- MA in BIR Form No. 0605.

3. System corrections and resolutions to reported issues affecting BIR Forms 1601- FQ, 1603Qv2018, 1702Qv2018C,and 1801v2018.

of tax returms, except for those tax returns covered by the corrective system updates and may continue to be used by taxpayers for the preparation, validation, and electronic submission enhancements under this release. eBIRForms Offline Package Versions 7.9.6.0 and 7.9.6.1 shall remain operational and

give this Circular as wide a publicity as possible. BUREAU OF INTERNAL REVENUE RECOROS MANAGEMENT DIVISION All internal revenue officials, employees, and others concerned are hereby enjoined to 00000711 AUu CHARLITO MARTIN R. MEMOZA

SEP 29 2025 Commissioner of Internal:Revenue

H-2 aamin unit- TIME: L. (0: 250m

BIR National Office Bldg., Senator Miriam Defensor-Santiago Avenue, Diliman, Quezon City Trunkline: 8981-7000 ; 8929-7676 Website: www.bir.gov.ph

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